THE COMMISSIONER OF SALES TAX, MUMBAI vs BOROSIL GLASS WORKS LTD., MUMBAI

Judgment text excerpt

901-STR-2011+STR-96-2009.DOCX Mayur IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION SALES TAX REFERENCE NO. 09 OF 2011 M/s. Borosil Glass Works Ltd., an existing company, having its registered office at Marol Maroshi Road, Off Military … Applicant Road, Andheri [E], Mumbai-59. Versus The Commissioner of Sales Tax and others, Maharashtra State, 8th Floor, Vikrikar Bhavan, … Respondents Mazgaon, Mumbai-400 010. WITH SALES TAX REFERENCE NO. 96 OF 2009 The Commissioner of Sales Tax, th Maharashtra State, 8 Floor, Vikrikar Bhavan, Sardar Balwant Singh Dhodi Marg, … Applicant Mazgaon, Mumbai- 400 010. Versus M/s. Borosil Glass Works Ltd., 44, Khanna Construction House, Dr. R.G. Thadani Road, Worli, Mumbai-400018. … Respondents ______________________________________________________ Mr. Ishaan V. Patkar (V.C) a/w Mr. Vinit V. Raje i/by Roshni Naik, for the Applicant in STR No. 9 of 2011 and for the Respondent in STR No. 96 of 2009. Mr. Jyoti Chavan, Addl. G.P. a/w Mr. Himanshu Takke, AGP for the Respondent in STR No. 9 of 2011 and for the Applicant in STR No. 96 of 2009. ____________________________________________________________ Page 1 of 36 901-STR-2011+STR-96-2009.DOCX CORAM : M.S. Sonak & Advait M. Sethna, JJ. RESERVED ON : 15 October 2025 PRONOUNCED ON : 12 November 2025 JUDGMENT :(Per Advait M. Sethna, J.) 1. Heard Mr. Ishaan Patkar, learned counsel for the Applicant in STR No. 9 of 2011, and Ms. Jyoti Chavan, learned Addl. G.P for the Respondent. A. PROLOGUE. 2. Learned counsel for the parties agreed that both the Sales Tax References i.e. STR No. 9 of 2011 [at behest of the Assessee] and STR No. 96 of 2009 [at behest of the Revenue] arise out of the common judgment and order dated 31 December 2007 of Reference passed by the Maharashtra Sa